Results 91 to 100 of about 4,365,720 (286)

COMPARATIVE ANALYSIS OF METHODS OF TRANSFORMATION OF FINANCIAL STATEMENTS IN ACCORDANCE WITH INTERNATIONAL FINANCIAL STANDARDS

open access: yes, 2021
Transformation of financial statements prepared in accordance with national accounting standards into international financial reporting standards is one of the most pressing issues today. Therefore, in this article, I will explain the advantages and disadvantages of comparing IFRS financial reporting methods, the steps of preparing IFRS financial ...
openaire   +1 more source

Nanoscale Secondary Ion Mass Spectrometry for Quantifying Membrane Fouling: Fouling Layer Structure and Chemical Interaction

open access: yesAdvanced Science, EarlyView.
Nanoscale secondary ion mass spectrometry (Nano SIMS) is established as a powerful analytical tool to visualize and quantify the membrane fouling layers. ABSTRACT Membrane technology has garnered considerable attention for applications in wastewater treatment and resource recovery. Nevertheless, membrane fouling remains a major barrier, yet the lack of
Mengfei Wu   +4 more
wiley   +1 more source

CONSIDERATIONS ON AUDIT OF GROUP FINANCIAL STATEMENTS [PDF]

open access: yes
The objective of this paper is to present a comparative analysis of the consolidatedfinancial statements according to the International Financial Reporting Standards or the EuropeanDirectives and see how such accounting alternative affect the explanatory
Iulian Bogdan Dobra, Attila Tamas Szora
core  

The Level of Compliance with AAOIFI Standards by Islamic Banks in UAE

open access: yesFUDMA Journal of Accounting and Finance Research (FUJAFR)
The unprecedented growth in Islamic financial products and services and the emerging orientation that the conventional International Financial Reporting Standards (IFRS) are incompatible with Islamic beliefs and values.
Mohamud Ambashe
doaj   +1 more source

COMPARATIVE STUDY OF FINANCIAL STATEMENTS IN ANGLO-SAXON AND ROMANIAN ACCOUNTING [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2010
The two accounting systems, the French and Anglo-Saxon, tend to harmonize. We will present the financial statements of Romania, subject to OMFP 3055/2009, in parallel with the Anglo-Saxon accounting system.
Nicolae ECOBICI
doaj  

RANCANGAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS MICROSOFT ACCES BERDASARKAN SAK EMKM PADA UKM DEWI PROL TAPE

open access: yesEl Muhasaba: Jurnal Akuntansi, 2019
Dewi Prol Tape is one of Micro Small and Medium Entities which already have Micro Small Business Permit (IUMK) and turnover which increase every year.
Fitroh Marga Mila Aria Admaja   +1 more
doaj   +1 more source

Simultaneous Wastewater‐to‐Hydrogen Upgrading via Mechanically Driven Piezocatalysis Over Ag‐ZnO Nanorods

open access: yesAdvanced Science, EarlyView.
A piezocatalytic strategy enables simultaneous wastewater purification and hydrogen generation by harnessing mechanical energy. Complementary piezo‐induced charges are selectively directed toward oxidation and reduction pathways, achieving efficient pollutant degradation and continuous H2 evolution.
Yiqing Wei   +8 more
wiley   +1 more source

PRESENTATION AND ADJUSTMENT OF FINANCIAL STATEMENTS IN ACCORDANCE WITH INTERNATIONAL FINANCIAL REPORTING STANDARDS

open access: yes
This study examines the methodological and practical aspects of transforming financial statements prepared under National Accounting Standards of Uzbekistan (NASU) into financial statements compliant with International Financial Reporting Standards (IFRS).
Tashmanov, Golib, Onorboyev, Shuxratjon
openaire   +2 more sources

The Implementation of Governmental Accounting Standards and the Quality of Financial Statements

open access: yesJurnal Ilmiah Mahasiswa Raushan Fikr
This study examines the impact of governmental accounting regulations on financial statement quality at BPKAD Buru, Indonesia. Using quantitative methods, data were collected via questionnaires from leaders and employees involved with BPKAD Buru. The sample size was (mention the sample size).
Darwin, Khadijah   +4 more
openaire   +2 more sources

Giant Bulk Photovoltaic Effect in Two‐Dimensional Topological Ferroelectric Semimetal

open access: yesAdvanced Science, EarlyView.
ABSTRACT Ferroelectric (FE) metals have attracted growing interest because they combine ferroelectricity with metallic behavior and enable polarization‐controlled band topology near the Fermi level. However, the number of known ferroelectric metals is still limited.
Jianhua Wang   +8 more
wiley   +1 more source

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